(a) The board is statutorily empowered to regulate the practice of accountancy in Texas.(b) The board may adopt rules as necessary to govern its proceedings, perform its duties, regulate the practice of accountancy in Texas, and enforce applicable law.(c) The board may act directly under its statute and rules or through the executive director or a committee of the board.(d) Pursuant to the Act, the board is responsible for policy-making decisions and the executive director is responsible for the agency's management decisions and administrative responsibilities.